Problem 14-16 Debt issue costs; issuance; expensing; early extinguishment; straight-line amortization L014-2, 14-5 Cupola Fan Corporation issued 10%, $510,000, 10-year bonds for $489,000 on June 30, 2018. Debt issue costs were $2,600. Interest is paid semiannually on December 31 and June 30. One year from the issue date (July 1, 2019), the corporation exercised its call privilege and retired the bonds for $495,000. The corporation uses the straight-ine method both to determine interest expense and to amortize debt issue costs. Required 1. to 4. Prepare the journal entry to record the issuance of the bonds, the payment of interest and amortization of debt issue costs on December 31, 2018&2019, and the call of the bonds. (If no entry is required for a transaction/event, select "No required" in the first account field. View transaction list Journal entry worksheet Record the call of the bonds. Note: Enter debits before credits. July 01, 2019 on bonds payable View general journal